Ordinary taxpayers choose the simple tax method to sell sand and gravel, and they can choose to calculate and pay value-added tax at the rate of 6% according to the simple method.
After the general taxpayer chooses the simple method to calculate and pay the value-added tax, it may not be changed within 36 months.
General taxpayers selling goods, under any of the following circumstances, temporarily calculate and pay 3% value-added tax by simple method:
1. Consignment stores sell consignment items (including items consigned by individual residents);
2. The pawnbroker sells dead goods;
3. Duty-free goods retail in duty-free shops approved by authorized departments in the State Council or the State Council.
Extended data:
The Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Launching the Pilot Project of Changing the Business Tax of Transportation Industry and Some Modern Service Industries to VAT in Shanghai (Caishui [20 1]1No.) Annex1Articles 3, 4, 5 and 29 stipulate:
Identification method
According to the tax law, the scale of taxpayers' business and the soundness of accounting are the main basis for dividing ordinary taxpayers and small-scale taxpayers.
Sales standard
Criteria for the identification of small-scale taxpayers: taxpayers engaged in the production of goods or providing taxable services, and taxpayers who mainly produce goods or provide taxable services, concurrently engage in the wholesale or retail of goods, and whose annual VAT sales (hereinafter referred to as taxable sales) are less than 500,000 yuan; The annual taxable sales of taxpayers other than those specified in the preceding paragraph are less than 800,000 yuan.
The above-mentioned mainly engaged in the production of goods or providing taxable services means that the annual sales of taxpayers producing goods or providing taxable services account for more than 50% of the annual taxable sales.
Criteria for identifying general taxpayers: Taxpayers other than the above-mentioned small-scale taxpayers belong to general taxpayers.
Taxable sales in 2008 exceeded the confirmation.
Where a standard small-scale taxpayer applies to the competent tax authority for the qualification of general taxpayer, the competent tax authority shall go through the procedures for the identification of general taxpayer in accordance with the existing provisions.
Small-scale taxpayers whose taxable sales in 2009 exceed the recognition standard shall apply to the competent tax authorities for recognition as general taxpayers. If the taxpayer fails to apply for the recognition of the general taxpayer, the tax payable shall be calculated at the VAT rate, and the input tax shall not be deducted, nor shall the special VAT invoice be used.
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